Activity review

Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • www.nccpaboard.gov • No. 12-2012
In This Issue
2013 Board Calendar.......................... 7
Certificates Issued.............................. 6
Disciplinary Actions.......................... 2
Disciplinary Actions Resulting
from CPE Audit.............................. 4
Reclassifications.................................. 5
Resolution:
Wm. Hunter Cook, CPA................ 3
Michael H. Womble, CPA, Appointed
to State Board of CPA Examiners
Governor Bev Perdue has appointed
Michael H. Womble, CPA, of Eastover
to a three-year term on the State Board
of Certified Public Accountant (CPA)
Examiners.
Womble, who was sworn the Oath
of Office at the Board’s October 18,
2012, meeting, replaces Wm. Hunter
Cook, CPA, whose term on the Board
expired (see page 3).
Licensed as a North Carolina CPA
in 1987, Womble has more than 30 years
of experience in the field of account-ing
and is currently a partner in the
CPA firm Williams Overman Pierce,
LLP, which has offices in Raleigh and
Greensboro.
Although Womble has been in-volved
in many areas of federal and
state taxation, and accounting and
business consulting, he now focuses
on tax and litigation services, includ-ing
business valuation, divorce litiga-tion
services, dissenting shareholder
litigation, and financial and economic
damages.
In addition to his license as a CPA,
Womble holds the professional desig-nations
of Accredited in Business Valu-ation
(ABV) and Certified in Financial
Forensics (CFF) by the American Insti-tute
of Certified Public Accountants;
Certified Valuation Analyst (CVA) and
Certified Forensic Financial Analyst
(CFFA) by the National Association
of Certified Valuation Analysts; and
Accredited Senior Appraiser (ASA) by
the American Society of Appraisers.
He is a member of the American
Institute of Certified Public Accoun-tants,
the North Carolina Association
of CPAs, the National Association of
Certified Valuation Analysts, and the
American Society of Appraisers.
Womble has authored and/or
presented more than 25 publications on
various tax issues, ESOPs, and business
valuation. He has participated in more
than 30 trial and arbitration testimonies
and depositions.
A former resident of Dunn, Wom-ble’s
civic and community service
includes service as Vice President-
Finance, President Elect, and President
of the Dunn Chamber of Commerce. He
also served as a member and Chairman
of the Dunn Planning Board, a member
of the Dunn City Council, and Mayor
Pro Tem of Dunn.
He was Chair of the Averasboro
Township Tourism Development
Authority and volunteered as an emer-gency
medical technician with the Dunn
Rescue Squad.
He is a graduate of Leadership
Harnett and received the Distinguished
Service Award from the Greater Dunn
Jaycees. He is a former finance officer
and current member of the U.S. Coast
Guard Auxiliary.
Baldwin Elected Vice
President of Board
At the Board’s November 26, 2012,
meeting, the members of the Board
elected Barton W. Baldwin, CPA, as
Vice President for the remainder of
the 2012-2013 term. Baldwin replaces
Wm. Hunter Cook, CPA.
Baldwin, a partner in the firm
Baldwin & Hodge, LLP, has been a
member of the Board since 2010 and
is currently serving as Chair of the
Professional Standards Committee.
He previously served on the
Board from 1994 through 2000 and
during that time, he served as Vice
President of the Board and as a
member of the Executive Commit-tee
and the Personnel Committee. In
addition, he served as Chair of the
Professional Standards Committee.
Baldwin is an active member of
the AICPA and the NCACPA and
has served in various leadership
roles in those organizations. He has
been an integral part of NASBA,
serving on the Board of Directors,
numerous committees and as Chair
of NASBA.
2
Scarbrough
continued on page 5
Disciplinary Actions
Darrell R. Scarbrough, #28876
Mooresville, NC 10/18/2012
THIS CAUSE coming before the North
Carolina State Board of Certified Public
Accountant Examiners (the “Board”)
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Caro-lina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
October 18, 2012, that:
Findings of Fact
1. Respondent Darrell R. Scarbrough
(hereinafter “Respondent”) was the
holder of a certificate as a Certified
Public Accountant in North Carolina.
2. The Board has jurisdiction over the
Respondent and the subject matter of
this action.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this matter by personal service, certi-fied
mail, or other approved personal
delivery.
4. Venue is proper and the Hearing was
properly held at 1101 Oberlin Road,
Raleigh, North Carolina.
5. Respondent did not object to any
Board Member’s participation in the
Hearing of this matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent informed the Board on
his 2010-2011 individual Certificate
renewal (“Renewal”) that he had ob-tained
forty (40) hours of continuing
professional education (“CPE”), had
completed an annual approved ethics
CPE course, and had completed at least
eight (8) hours of non-self-study CPE
to meet the 2009 CPE requirements.
8. Based on Respondent’s representa-tion,
the Board accepted his Renewal.
9. Board staff requested that Respon-dent
provide certificates of completion
for the CPE reported to meet his 2009
CPE requirements.
10. Respondent failed to provide the
certificate or certificates of completion
needed to document any of the forty
(40) hours of CPE that Respondent
claimed he earned between January 1,
2009, and December 31, 2009, as was
reported on his Renewal.
11. Despite several requests from Board
staff, Respondent failed to respond to
the audit or provide any documentation
of his completion of any 2009 CPE. The
only response received from Respon-dent
was a request to move to inactive
status on July 29, 2011.
Lewis Dean McGaha, #22470
Brevard, NC 10/18/2012
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quorum
present. Pursuant to N. C. Gen. Stat.
§150B-41, the Board and Respondent
stipulate to the following:
1. Lewis Dean McGaha (hereinafter
“Respondent”) is the holder of North
Carolina certificate number 22470 as a
Certified Public Accountant.
2. Respondent consistently failed to
pay his income taxes to both the Inter-nal
Revenue Service (“IRS”) and the
North Carolina Department of Revenue
(“State Revenue”) for the period begin-ning
in 2003 through 2010.
3. Respondent’s failure to pay taxes
reflects a lack of control over his busi-ness
and finances.
4. During that time period, Respondent
incurred liens and judgments from the
IRS in the amount of approximately
$150,000.00.
5. Respondent entered into an install-ment
agreement with the IRS to repay
federal taxes, penalties, and interest.
6. To date, Respondent has failed to con-sistently
make payments as required
by the installment agreement.
5. Respondent wishes to resolve this
matter by consent and agrees that the
Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board ac-cepts
this Consent Order as written.
Respondent understands and agrees
that this Consent Order is subject to
review and approval by the Board
and is not effective until approved by
the Board at a duly constituted Board
Meeting.
BASED upon the foregoing, the
Board makes the following Conclusions
of Law:
1. Respondent is subject to the pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code, including
the Rules of Professional Ethics and
Conduct promulgated and adopted
therein by the Board.
2. Respondent’s failures to timely pay
his federal and North Carolina in-come
taxes are violations of 21 NCAC
08N .0201, .0203 and .0207.
3. Per N.C. Gen. Stat. §93-12(9) and also
by virtue of Respondent’s consent to
this order, Respondent is subject to the
discipline set forth below.
BASED on the foregoing and in
lieu of further proceedings, the Board
and Respondent agree to the following
Order:
1. The Certified Public Accountant
certificate issued to Respondent,
Lewis Dean McGaha, is hereby
permanently revoked.
2. The firm registration for Respondent’s
firm, Dean McGaha, CPA, is hereby
suspended.
3. Neither Respondent nor Respondent’s
firm shall offer or render services as a
CPA or CPA firm, or otherwise trade
upon or use the CPA title in this state
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent or Respondent’s firm
claim or attempt to use any practice
privileges in any other state based
upon Respondent’s permanently
revoked North Carolina certificate or
Respondent’s firm’s suspended CPA
firm registration.
3
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Wm. Hunter Cook, CPA, has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2009;
WHEREAS, during his tenure he served as Vice President of the Board;
WHEREAS, during his tenure, he served on the Executive Committee; the Audit Committee;
and the Personnel Committee;
WHEREAS, during his tenure he served on the Professional Standards Committee;
WHEREAS, during his tenure he served on the Joint Task Force II;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader in the
profession and is an eloquent spokesman for the best interests of the public and the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State Board of
Certified Public Accountant Examiners thank Wm. Hunter Cook, CPA, for his dedicated
service, his personal sacrifice to serve the public interest, and his leadership to the Board.
This the 26th day of November 2012.
Jose R. Rodriguez, CPA
Jose R. Rodriguez, CPA, President
North Carolina State Board of
Certified Public Accountant Examiners
4
Disciplinary Actions Resulting from CPE Audit
The following matters are excerpted from Consent Orders issued by the Board in response to the findings of the Continu-ing
Professional Education (CPE) audit. To view the full text of the Consent Order, use the licensee search on the website,
www.nccpaboard.gov, to look up the licensee’s record, click on the “Details” link, then click on the “View” link under
the heading, “Public Documents.”
Jennifer Acton, #33825
Chapel Hill, NC 10/18/2012
The Board opened a case against
Jennifer Acton (Respondent Acton) for
failure to complete sufficient non-self-study
CPE as required for renewal of
her North Carolina CPA license.
Respondent Acton signed a Con-sent
Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Acton may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Acton’s North Carolina CPA license.
Gregory Briley, #17149
Raleigh, NC 10/18/2012
The Board opened a case against
Gregory Briley (Respondent Briley) for
failure to complete sufficient non-self-study
CPE as required for renewal of
his North Carolina CPA license.
Respondent Briley signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Briley may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Briley’s North Carolina CPA license.
Christine B. Hargett, #22581
Matthews, NC 09/24/2012
The Board opened a case against
Christine B. Hargett (Respondent
Hargett) for failure to complete suf-ficient
CPE as required for renewal of
her North Carolina CPA license.
J. Alvin Kpaeyeh, #26250
Little Elm, TX 09/24/2012
The Board opened a case against
J. Alvin Kpaeyeh (Respondent Kpaeyeh)
for failure to complete sufficient non-self-
study CPE as required for renewal
of his North Carolina CPA license.
Respondent Kpaeyeh signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Kpaeyeh may apply
for reissuance of his North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Kpaeyeh’s North Carolina CPA license.
Kamal Maruf, #28580
Austin, TX 11/26/2012
The Board opened a case against
Kamal Maruf (Respondent Maruf) for
failure to complete an ethics course
as required for renewal of his North
Carolina CPA license.
Respondent Maruf signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Maruf may apply for
Joyce Swenson, #13299
Greensboro, NC 09/24/2012
The Board opened a case against
Joyce Swenson (Respondent Swenson)
for failure to complete sufficient CPE
as required for renewal of her North
Carolina CPA license.
Respondent Swenson signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Swenson may apply
for reissuance of her North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Swenson’s North Carolina CPA license.
Respondent Hargett signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Hargett may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Hargett’s North Carolina CPA license.
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Maruf’s North Carolina CPA license.
Robert F. Weidaw, #31149
Charlotte, NC 09/24/2012
The Board opened a case against
Robert F. Weidaw (Respondent
Weidaw)for failure to complete suf-ficient
CPE as required for renewal of
his North Carolina CPA license.
Respondent Weidaw signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Weidaw may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Weidaw’s North Carolina CPA license.
5
Scarbrough
continued from page 2
Reclassifications
Reinstatements
11/26/12 Bonya Banerjia #14071 Charlotte, NC
11/26/12 Ronald Glen Bates, Jr., #15731 Charlotte, NC
11/26/12 Billy Lynn Biggs, #27516 Winston-Salem, NC
11/26/12 Kristine Koons Horlick, #19334 Carrollton, TX
11/26/12 Erik Vonn Horstmann, #23290 Charlotte, NC
11/26/12 Pamela Scott Pursel, #28304 Newtown, PA
11/26/12 Toland Isaac Richard, #30318 Fort Mill, SC
11/26/12 Laura Roberts Smith, #18634 Fayetteville, NC
11/26/12 William Vaughn Ward, #25737 Scott Depot, WV
Reissuance
11/26/12 Richard Samuel Bell, #1331 Burlington, NC
11/26/12 Rhonda E. Campanile, #22302 Charlotte, NC
11/26/12 Mary Lucile Daly, #19669 Charlotte, NC
11/26/12 Robert L. Wolff, #33281 Seminole, FL
Retired
Retired, when used to refer to the status of a person, describes one possessing
a North Carolina certificate of qualification who verifies to the Board
that the applicant does not receive or intend to receive in the future any
earned compensation for current personal services in any job whatsoever
and will not return to active status. However, retired status does not
preclude volunteer services for which the retired CPA receives no direct
or indirect compensation so long as the retired CPA does not sign any
documents, related to such services, as a CPA [21 NCAC 08A .0301(b)(32)].
11/26/12 Gary Jones, #22532 Asheville, NC
John F. Wilson, #21292
Atlanta, GA 10/18/2012
The Board opened a case against
John F. Wilson (Respondent Wilson)
for failure to complete sufficient CPE
as required for renewal of his North
Carolina CPA license.
Respondent Wilson signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Wilson may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Wilson’s North Carolina CPA license.
Conclusions of Law
1. Per N.C. Gen. Stat. §150B-42, this
Board Order constitutes a Final Agency
Decision of the Board.
2. Respondent is subject to the pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code (NCAC).
Pursuant to N.C. Gen. Stat. §93-12(9),
the Board has the authority to impose
discipline upon the Respondent and
Respondent’s certificate and to impose
civil monetary penalties.
3. Respondent’s actions as set out above
constitute violations of 21 NCAC 08N
.0202(a), .0202(b)(3), .0202(b)(4), and
.0206.
BASED ON THE FO R EGOING, the
Board orders in a vote of 5 to 0 that:
1. The Certified Public Accountant
certificate issued to Respondent
Darrell R. Scarbrough is hereby per-manently
revoked.
2. Respondent shall not offer or render
services as a CPA or otherwise trade
upon or use the CPA title in this state
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent claim or attempt to
use any practice privileges in any other
state based upon his permanently re-voked
North Carolina certificate.
R. Michael Witt, #16361
Charlotte, NC 09/24/2012
The Board opened a case against
R. Michael Witt (Respondent Witt)
for failure to complete sufficient CPE
as required for renewal of his North
Carolina CPA license.
Respondent Witt signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Witt may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Witt’s North Carolina CPA license.
December Deadlines
December 31, 2012, is the deadline
for submitting 2013 CPA firm re-newals,
peer review compliance
information, and CPE sponsor
renewals to the Board. The infor-mation
may be submitted online
through the Board’s website, www.
nccpaboard.gov.
December 31 is also the date
by which CPAs must complete the
annual CPE requirement to be eli-gible
for certificate renewal for the
2013-2014 license period.
6
Sweta Patel Adkin
Anne Hunter Ashworth
Stephen Michael Balmer
JoAnn Lynn Birlet
Myra Lee Blanchette
Martha Avent Bomar
James Boyce Brooks, III
Anneli Jennifer Browning
Faith Elizabeth Bynum
John Thomas Caldwell
Laura Jo Canady
Emily Ingram Carriel
John David Cengel
Brett Collins Chapman
Amanda Elizabeth Chen
Daniel Lynn Clark
Nadia Dolores Clevenger
Chad Alexander Cook
Justin Michael Culbertson
Thomas Casey Cunningham
Emily New Dellinger
Diane Judith Dennis
Chad Christian DesMarteau
Glenda Lee Diaz Gonzalez
Alfred Joseph Discepolo
Rafael Angel Duque
Thomas Chester Edgley
Joanne Holbrock Elliott-Perry
Rosa Ana Evalo Kodali
David Parker Fento, Jr.
Mackenzie Jane Ferber
Brittney Marie Fleming
Josue Garcia
Latonya Nicole Garrison
David Justin Gay
Evan Taylor Gentile
Caroline Elizabeth Gibson
Eric Ryan Godfrey
Nisha Gordhan
Kesval Govender
Kimberly Ann Grabow
Kristy Boyette Grady
Julia Ann Gresham
Amy Ruth Griffin
Henry Jude Grzes
Heather Lynne Guy
Leslie Kendrick Harris
Cathy Sue Hayes
Julianne Elizabeth Heal
Christopher Dean Henson
Christian LeAnne Millis Hester
David McCain Highfill
Meagan Nichole Hobbs
Andras Hock
Scott Clibon Hockemeyer
Christopher Michael Hodge
Kenneth William Hunt
Frank Lane Jackson
George Albert Jauregui
Kevin Michael Jewell
Benjamin Hardy Jorge Johnson
Brittany Laurel Johnston
Robin Irene Jordan
Julia Kachula
Jens Kaufmann
Travis Scott Keever
Amanda Leigh Kendall
Matthew Hirth Kilian
Crystal Kay Kirchhoff
Melanie Amber Kudlacik
Danielle Anne Lawson
Jonathan David Leak
Cynthia Starsmeare Lee
Ben Talmadge Lehman
Dawn Michelle Lopez
Matthew Krauss Lynch
Carlos Martinez, III
John Harrison Masters
Anna Blair Mayo
Elliott Lea McKenzie
Margaret Anne Merrell
Nisha Sheth Mistry
Daryl Kenneth Morrison
Matthew Ryan Mullen
Katie Jean Musorofiti
Tiffany Dionne Neely-Jean
Krista Lynn Newton
Mercy Wambui Njenga
Shalimarie Montalvo Otero
Joshua Anthony Overman
Kevin John Carl Page
George John Pappas
John Stigler Passyn
Elena Marie Pisarik
Kristen Sabrina Catherine Potter
Tracey Robinson Pridgen
Brittany Dziedzic Priebe
Stephanie Lynne Ranck
Jon Christopher Ready
Andrew Cory Reagan
Jameela Robinson
Molly Leigh Robinson
Patti Jeanine Roebuck
William Rufus Rountree
Maureen Elizabeth Scarff
Brittany Lynn Schell
Marisa Acree Shields
Richard Edmund Shore, III
Marion McLean Sims
Erin Pamela Sloop
Cary Ann Smith
Stephanie Suzanne Snyder
Shenghao Melody Song
Elizabeth Anne Sorenson
Lindsey Jane Spitz
Benjamin Patrick Stewart
Amanda Patricia Tamayo
Lu Tang
Jose Eugenio Tapia, Jr.
Caleb Ray Truitt
Anna Katherine Tuttle
Ashley Claire Wagner
Elizabeth McKinley Ward
Deborah Margaret Weir
Elizabeth Gatewood Wellborn
Matthew John Weston
Benjamin Lloyd Wetzel
Christopher Allen Whitfield
Daniel Jeffery Wieland
Johnathon Blake Wilhite
Kaitlin Elaine Wilkes
Jason Michael Wilkinson
Joshua Lee Wilson
David William Wood
Certificates Issued
At its November 26, 2012, meeting, the Board approved the following individuals for licensure as North Carolina CPAs:
7
January 1 – Office Closed - New Year’s Day
January 21 – Office Closed - Dr. Martin Luther King, Jr., Day
January 28 – Board Meeting - Raleigh
January 31 – Final Deadline for Firm Renewal & Peer Review
Compliance Info
February 25 – Board Meeting - Raleigh
March – Online Certificate Renewal Available
March 20 – Board Meeting - Raleigh
March 29 – Office Closed - Good Friday
April 23 – Board Meeting - Raleigh
May 23 – Board Meeting - Raleigh
May 27 – Office Closed - Memorial Day
June 20 – Board Meeting - Greensboro
June 30 – Certificate Renewal Deadline
July 4 – Office Closed - Independence Day
July 22 – Board Meeting - Raleigh
July 31 – Final Certificate Renewal Deadline
August 19 – Board Meeting - Raleigh
September 2 – Office Closed - Labor Day
September 20 – CPA Day of Service
September 23 – Board Meeting - Raleigh
October 21 – Board Meeting - Raleigh
November - Online Firm Renewal/Peer Review Compliance Available
November 11 – Office Closed - Veterans’ Day
November 18 – Board Meeting - Raleigh
November 28-29 – Office Closed - Thanksgiving
December 16 – Board Meeting - Raleigh
December 24-26 – Office Closed - Christmas
December 31 – Firm Renewal/Peer Review Compliance Info Due
2013 Board Calendar
(dates and locations subject to change)
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 821
Notice of Address Change
State Board of
CPA Examiners
Board Members
Jose R. Rodriguez, CPA
President, Winston-Salem
Barton W. Baldwin, CPA
Vice President, Mount Olive
Maria M. Lynch, Esq.
Secretary-Treasurer, Raleigh
Miley “Bucky” Glover, CPA
Member, Monroe
Jordan C. Harris, Jr.
Member, Statesville
John M. Kledis, CPA
Member, Asheville
Michael H. Womble, CPA
Member, Eastover
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Deputy Director
David R. Nance, CPA
Staff Attorney
Frank X. Trainor, III
Legal Counsel
Noel L. Allen
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice G. Steckenrider
Cammie Emery
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Adrianne Trainor
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.
Full Name:
Certificate No.: Last 4 Digits of SSN:
Home Address:
City/State/Zip:
Home Phone: Home Fax:
Home Email:
Firm/Business Name:
Business Address:
City/State/Zip:
Business Phone: Business Fax:
Business Email:
Signature:
Date: Send mail to: Home Business
Mail form to: PO Box 12827, Raleigh, NC 27605
Fax form to: (919) 733-4209
Please Print Legibly
22,000 copies of this document were printed in December 2012 at an estimated cost of $4,146.00 or approximately 18¢ per copy.

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Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • www.nccpaboard.gov • No. 12-2012
In This Issue
2013 Board Calendar.......................... 7
Certificates Issued.............................. 6
Disciplinary Actions.......................... 2
Disciplinary Actions Resulting
from CPE Audit.............................. 4
Reclassifications.................................. 5
Resolution:
Wm. Hunter Cook, CPA................ 3
Michael H. Womble, CPA, Appointed
to State Board of CPA Examiners
Governor Bev Perdue has appointed
Michael H. Womble, CPA, of Eastover
to a three-year term on the State Board
of Certified Public Accountant (CPA)
Examiners.
Womble, who was sworn the Oath
of Office at the Board’s October 18,
2012, meeting, replaces Wm. Hunter
Cook, CPA, whose term on the Board
expired (see page 3).
Licensed as a North Carolina CPA
in 1987, Womble has more than 30 years
of experience in the field of account-ing
and is currently a partner in the
CPA firm Williams Overman Pierce,
LLP, which has offices in Raleigh and
Greensboro.
Although Womble has been in-volved
in many areas of federal and
state taxation, and accounting and
business consulting, he now focuses
on tax and litigation services, includ-ing
business valuation, divorce litiga-tion
services, dissenting shareholder
litigation, and financial and economic
damages.
In addition to his license as a CPA,
Womble holds the professional desig-nations
of Accredited in Business Valu-ation
(ABV) and Certified in Financial
Forensics (CFF) by the American Insti-tute
of Certified Public Accountants;
Certified Valuation Analyst (CVA) and
Certified Forensic Financial Analyst
(CFFA) by the National Association
of Certified Valuation Analysts; and
Accredited Senior Appraiser (ASA) by
the American Society of Appraisers.
He is a member of the American
Institute of Certified Public Accoun-tants,
the North Carolina Association
of CPAs, the National Association of
Certified Valuation Analysts, and the
American Society of Appraisers.
Womble has authored and/or
presented more than 25 publications on
various tax issues, ESOPs, and business
valuation. He has participated in more
than 30 trial and arbitration testimonies
and depositions.
A former resident of Dunn, Wom-ble’s
civic and community service
includes service as Vice President-
Finance, President Elect, and President
of the Dunn Chamber of Commerce. He
also served as a member and Chairman
of the Dunn Planning Board, a member
of the Dunn City Council, and Mayor
Pro Tem of Dunn.
He was Chair of the Averasboro
Township Tourism Development
Authority and volunteered as an emer-gency
medical technician with the Dunn
Rescue Squad.
He is a graduate of Leadership
Harnett and received the Distinguished
Service Award from the Greater Dunn
Jaycees. He is a former finance officer
and current member of the U.S. Coast
Guard Auxiliary.
Baldwin Elected Vice
President of Board
At the Board’s November 26, 2012,
meeting, the members of the Board
elected Barton W. Baldwin, CPA, as
Vice President for the remainder of
the 2012-2013 term. Baldwin replaces
Wm. Hunter Cook, CPA.
Baldwin, a partner in the firm
Baldwin & Hodge, LLP, has been a
member of the Board since 2010 and
is currently serving as Chair of the
Professional Standards Committee.
He previously served on the
Board from 1994 through 2000 and
during that time, he served as Vice
President of the Board and as a
member of the Executive Commit-tee
and the Personnel Committee. In
addition, he served as Chair of the
Professional Standards Committee.
Baldwin is an active member of
the AICPA and the NCACPA and
has served in various leadership
roles in those organizations. He has
been an integral part of NASBA,
serving on the Board of Directors,
numerous committees and as Chair
of NASBA.
2
Scarbrough
continued on page 5
Disciplinary Actions
Darrell R. Scarbrough, #28876
Mooresville, NC 10/18/2012
THIS CAUSE coming before the North
Carolina State Board of Certified Public
Accountant Examiners (the “Board”)
at its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Caro-lina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
October 18, 2012, that:
Findings of Fact
1. Respondent Darrell R. Scarbrough
(hereinafter “Respondent”) was the
holder of a certificate as a Certified
Public Accountant in North Carolina.
2. The Board has jurisdiction over the
Respondent and the subject matter of
this action.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this matter by personal service, certi-fied
mail, or other approved personal
delivery.
4. Venue is proper and the Hearing was
properly held at 1101 Oberlin Road,
Raleigh, North Carolina.
5. Respondent did not object to any
Board Member’s participation in the
Hearing of this matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent informed the Board on
his 2010-2011 individual Certificate
renewal (“Renewal”) that he had ob-tained
forty (40) hours of continuing
professional education (“CPE”), had
completed an annual approved ethics
CPE course, and had completed at least
eight (8) hours of non-self-study CPE
to meet the 2009 CPE requirements.
8. Based on Respondent’s representa-tion,
the Board accepted his Renewal.
9. Board staff requested that Respon-dent
provide certificates of completion
for the CPE reported to meet his 2009
CPE requirements.
10. Respondent failed to provide the
certificate or certificates of completion
needed to document any of the forty
(40) hours of CPE that Respondent
claimed he earned between January 1,
2009, and December 31, 2009, as was
reported on his Renewal.
11. Despite several requests from Board
staff, Respondent failed to respond to
the audit or provide any documentation
of his completion of any 2009 CPE. The
only response received from Respon-dent
was a request to move to inactive
status on July 29, 2011.
Lewis Dean McGaha, #22470
Brevard, NC 10/18/2012
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quorum
present. Pursuant to N. C. Gen. Stat.
§150B-41, the Board and Respondent
stipulate to the following:
1. Lewis Dean McGaha (hereinafter
“Respondent”) is the holder of North
Carolina certificate number 22470 as a
Certified Public Accountant.
2. Respondent consistently failed to
pay his income taxes to both the Inter-nal
Revenue Service (“IRS”) and the
North Carolina Department of Revenue
(“State Revenue”) for the period begin-ning
in 2003 through 2010.
3. Respondent’s failure to pay taxes
reflects a lack of control over his busi-ness
and finances.
4. During that time period, Respondent
incurred liens and judgments from the
IRS in the amount of approximately
$150,000.00.
5. Respondent entered into an install-ment
agreement with the IRS to repay
federal taxes, penalties, and interest.
6. To date, Respondent has failed to con-sistently
make payments as required
by the installment agreement.
5. Respondent wishes to resolve this
matter by consent and agrees that the
Board staff and counsel may discuss
this Consent Order with the Board
ex parte, whether or not the Board ac-cepts
this Consent Order as written.
Respondent understands and agrees
that this Consent Order is subject to
review and approval by the Board
and is not effective until approved by
the Board at a duly constituted Board
Meeting.
BASED upon the foregoing, the
Board makes the following Conclusions
of Law:
1. Respondent is subject to the pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code, including
the Rules of Professional Ethics and
Conduct promulgated and adopted
therein by the Board.
2. Respondent’s failures to timely pay
his federal and North Carolina in-come
taxes are violations of 21 NCAC
08N .0201, .0203 and .0207.
3. Per N.C. Gen. Stat. §93-12(9) and also
by virtue of Respondent’s consent to
this order, Respondent is subject to the
discipline set forth below.
BASED on the foregoing and in
lieu of further proceedings, the Board
and Respondent agree to the following
Order:
1. The Certified Public Accountant
certificate issued to Respondent,
Lewis Dean McGaha, is hereby
permanently revoked.
2. The firm registration for Respondent’s
firm, Dean McGaha, CPA, is hereby
suspended.
3. Neither Respondent nor Respondent’s
firm shall offer or render services as a
CPA or CPA firm, or otherwise trade
upon or use the CPA title in this state
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent or Respondent’s firm
claim or attempt to use any practice
privileges in any other state based
upon Respondent’s permanently
revoked North Carolina certificate or
Respondent’s firm’s suspended CPA
firm registration.
3
North Carolina State Board of
Certified Public Accountant Examiners
Resolution
WHEREAS, Wm. Hunter Cook, CPA, has served as a member of the North Carolina
State Board of Certified Public Accountant Examiners since 2009;
WHEREAS, during his tenure he served as Vice President of the Board;
WHEREAS, during his tenure, he served on the Executive Committee; the Audit Committee;
and the Personnel Committee;
WHEREAS, during his tenure he served on the Professional Standards Committee;
WHEREAS, during his tenure he served on the Joint Task Force II;
WHEREAS, during his tenure he has faithfully and tirelessly served as a leader in the
profession and is an eloquent spokesman for the best interests of the public and the profession;
BE IT THEREFORE RESOLVED that the members of the North Carolina State Board of
Certified Public Accountant Examiners thank Wm. Hunter Cook, CPA, for his dedicated
service, his personal sacrifice to serve the public interest, and his leadership to the Board.
This the 26th day of November 2012.
Jose R. Rodriguez, CPA
Jose R. Rodriguez, CPA, President
North Carolina State Board of
Certified Public Accountant Examiners
4
Disciplinary Actions Resulting from CPE Audit
The following matters are excerpted from Consent Orders issued by the Board in response to the findings of the Continu-ing
Professional Education (CPE) audit. To view the full text of the Consent Order, use the licensee search on the website,
www.nccpaboard.gov, to look up the licensee’s record, click on the “Details” link, then click on the “View” link under
the heading, “Public Documents.”
Jennifer Acton, #33825
Chapel Hill, NC 10/18/2012
The Board opened a case against
Jennifer Acton (Respondent Acton) for
failure to complete sufficient non-self-study
CPE as required for renewal of
her North Carolina CPA license.
Respondent Acton signed a Con-sent
Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Acton may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Acton’s North Carolina CPA license.
Gregory Briley, #17149
Raleigh, NC 10/18/2012
The Board opened a case against
Gregory Briley (Respondent Briley) for
failure to complete sufficient non-self-study
CPE as required for renewal of
his North Carolina CPA license.
Respondent Briley signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Briley may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Briley’s North Carolina CPA license.
Christine B. Hargett, #22581
Matthews, NC 09/24/2012
The Board opened a case against
Christine B. Hargett (Respondent
Hargett) for failure to complete suf-ficient
CPE as required for renewal of
her North Carolina CPA license.
J. Alvin Kpaeyeh, #26250
Little Elm, TX 09/24/2012
The Board opened a case against
J. Alvin Kpaeyeh (Respondent Kpaeyeh)
for failure to complete sufficient non-self-
study CPE as required for renewal
of his North Carolina CPA license.
Respondent Kpaeyeh signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Kpaeyeh may apply
for reissuance of his North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Kpaeyeh’s North Carolina CPA license.
Kamal Maruf, #28580
Austin, TX 11/26/2012
The Board opened a case against
Kamal Maruf (Respondent Maruf) for
failure to complete an ethics course
as required for renewal of his North
Carolina CPA license.
Respondent Maruf signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Maruf may apply for
Joyce Swenson, #13299
Greensboro, NC 09/24/2012
The Board opened a case against
Joyce Swenson (Respondent Swenson)
for failure to complete sufficient CPE
as required for renewal of her North
Carolina CPA license.
Respondent Swenson signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Swenson may apply
for reissuance of her North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Swenson’s North Carolina CPA license.
Respondent Hargett signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Hargett may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Hargett’s North Carolina CPA license.
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Maruf’s North Carolina CPA license.
Robert F. Weidaw, #31149
Charlotte, NC 09/24/2012
The Board opened a case against
Robert F. Weidaw (Respondent
Weidaw)for failure to complete suf-ficient
CPE as required for renewal of
his North Carolina CPA license.
Respondent Weidaw signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Weidaw may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Weidaw’s North Carolina CPA license.
5
Scarbrough
continued from page 2
Reclassifications
Reinstatements
11/26/12 Bonya Banerjia #14071 Charlotte, NC
11/26/12 Ronald Glen Bates, Jr., #15731 Charlotte, NC
11/26/12 Billy Lynn Biggs, #27516 Winston-Salem, NC
11/26/12 Kristine Koons Horlick, #19334 Carrollton, TX
11/26/12 Erik Vonn Horstmann, #23290 Charlotte, NC
11/26/12 Pamela Scott Pursel, #28304 Newtown, PA
11/26/12 Toland Isaac Richard, #30318 Fort Mill, SC
11/26/12 Laura Roberts Smith, #18634 Fayetteville, NC
11/26/12 William Vaughn Ward, #25737 Scott Depot, WV
Reissuance
11/26/12 Richard Samuel Bell, #1331 Burlington, NC
11/26/12 Rhonda E. Campanile, #22302 Charlotte, NC
11/26/12 Mary Lucile Daly, #19669 Charlotte, NC
11/26/12 Robert L. Wolff, #33281 Seminole, FL
Retired
Retired, when used to refer to the status of a person, describes one possessing
a North Carolina certificate of qualification who verifies to the Board
that the applicant does not receive or intend to receive in the future any
earned compensation for current personal services in any job whatsoever
and will not return to active status. However, retired status does not
preclude volunteer services for which the retired CPA receives no direct
or indirect compensation so long as the retired CPA does not sign any
documents, related to such services, as a CPA [21 NCAC 08A .0301(b)(32)].
11/26/12 Gary Jones, #22532 Asheville, NC
John F. Wilson, #21292
Atlanta, GA 10/18/2012
The Board opened a case against
John F. Wilson (Respondent Wilson)
for failure to complete sufficient CPE
as required for renewal of his North
Carolina CPA license.
Respondent Wilson signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Wilson may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Wilson’s North Carolina CPA license.
Conclusions of Law
1. Per N.C. Gen. Stat. §150B-42, this
Board Order constitutes a Final Agency
Decision of the Board.
2. Respondent is subject to the pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code (NCAC).
Pursuant to N.C. Gen. Stat. §93-12(9),
the Board has the authority to impose
discipline upon the Respondent and
Respondent’s certificate and to impose
civil monetary penalties.
3. Respondent’s actions as set out above
constitute violations of 21 NCAC 08N
.0202(a), .0202(b)(3), .0202(b)(4), and
.0206.
BASED ON THE FO R EGOING, the
Board orders in a vote of 5 to 0 that:
1. The Certified Public Accountant
certificate issued to Respondent
Darrell R. Scarbrough is hereby per-manently
revoked.
2. Respondent shall not offer or render
services as a CPA or otherwise trade
upon or use the CPA title in this state
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent claim or attempt to
use any practice privileges in any other
state based upon his permanently re-voked
North Carolina certificate.
R. Michael Witt, #16361
Charlotte, NC 09/24/2012
The Board opened a case against
R. Michael Witt (Respondent Witt)
for failure to complete sufficient CPE
as required for renewal of his North
Carolina CPA license.
Respondent Witt signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Witt may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Witt’s North Carolina CPA license.
December Deadlines
December 31, 2012, is the deadline
for submitting 2013 CPA firm re-newals,
peer review compliance
information, and CPE sponsor
renewals to the Board. The infor-mation
may be submitted online
through the Board’s website, www.
nccpaboard.gov.
December 31 is also the date
by which CPAs must complete the
annual CPE requirement to be eli-gible
for certificate renewal for the
2013-2014 license period.
6
Sweta Patel Adkin
Anne Hunter Ashworth
Stephen Michael Balmer
JoAnn Lynn Birlet
Myra Lee Blanchette
Martha Avent Bomar
James Boyce Brooks, III
Anneli Jennifer Browning
Faith Elizabeth Bynum
John Thomas Caldwell
Laura Jo Canady
Emily Ingram Carriel
John David Cengel
Brett Collins Chapman
Amanda Elizabeth Chen
Daniel Lynn Clark
Nadia Dolores Clevenger
Chad Alexander Cook
Justin Michael Culbertson
Thomas Casey Cunningham
Emily New Dellinger
Diane Judith Dennis
Chad Christian DesMarteau
Glenda Lee Diaz Gonzalez
Alfred Joseph Discepolo
Rafael Angel Duque
Thomas Chester Edgley
Joanne Holbrock Elliott-Perry
Rosa Ana Evalo Kodali
David Parker Fento, Jr.
Mackenzie Jane Ferber
Brittney Marie Fleming
Josue Garcia
Latonya Nicole Garrison
David Justin Gay
Evan Taylor Gentile
Caroline Elizabeth Gibson
Eric Ryan Godfrey
Nisha Gordhan
Kesval Govender
Kimberly Ann Grabow
Kristy Boyette Grady
Julia Ann Gresham
Amy Ruth Griffin
Henry Jude Grzes
Heather Lynne Guy
Leslie Kendrick Harris
Cathy Sue Hayes
Julianne Elizabeth Heal
Christopher Dean Henson
Christian LeAnne Millis Hester
David McCain Highfill
Meagan Nichole Hobbs
Andras Hock
Scott Clibon Hockemeyer
Christopher Michael Hodge
Kenneth William Hunt
Frank Lane Jackson
George Albert Jauregui
Kevin Michael Jewell
Benjamin Hardy Jorge Johnson
Brittany Laurel Johnston
Robin Irene Jordan
Julia Kachula
Jens Kaufmann
Travis Scott Keever
Amanda Leigh Kendall
Matthew Hirth Kilian
Crystal Kay Kirchhoff
Melanie Amber Kudlacik
Danielle Anne Lawson
Jonathan David Leak
Cynthia Starsmeare Lee
Ben Talmadge Lehman
Dawn Michelle Lopez
Matthew Krauss Lynch
Carlos Martinez, III
John Harrison Masters
Anna Blair Mayo
Elliott Lea McKenzie
Margaret Anne Merrell
Nisha Sheth Mistry
Daryl Kenneth Morrison
Matthew Ryan Mullen
Katie Jean Musorofiti
Tiffany Dionne Neely-Jean
Krista Lynn Newton
Mercy Wambui Njenga
Shalimarie Montalvo Otero
Joshua Anthony Overman
Kevin John Carl Page
George John Pappas
John Stigler Passyn
Elena Marie Pisarik
Kristen Sabrina Catherine Potter
Tracey Robinson Pridgen
Brittany Dziedzic Priebe
Stephanie Lynne Ranck
Jon Christopher Ready
Andrew Cory Reagan
Jameela Robinson
Molly Leigh Robinson
Patti Jeanine Roebuck
William Rufus Rountree
Maureen Elizabeth Scarff
Brittany Lynn Schell
Marisa Acree Shields
Richard Edmund Shore, III
Marion McLean Sims
Erin Pamela Sloop
Cary Ann Smith
Stephanie Suzanne Snyder
Shenghao Melody Song
Elizabeth Anne Sorenson
Lindsey Jane Spitz
Benjamin Patrick Stewart
Amanda Patricia Tamayo
Lu Tang
Jose Eugenio Tapia, Jr.
Caleb Ray Truitt
Anna Katherine Tuttle
Ashley Claire Wagner
Elizabeth McKinley Ward
Deborah Margaret Weir
Elizabeth Gatewood Wellborn
Matthew John Weston
Benjamin Lloyd Wetzel
Christopher Allen Whitfield
Daniel Jeffery Wieland
Johnathon Blake Wilhite
Kaitlin Elaine Wilkes
Jason Michael Wilkinson
Joshua Lee Wilson
David William Wood
Certificates Issued
At its November 26, 2012, meeting, the Board approved the following individuals for licensure as North Carolina CPAs:
7
January 1 – Office Closed - New Year’s Day
January 21 – Office Closed - Dr. Martin Luther King, Jr., Day
January 28 – Board Meeting - Raleigh
January 31 – Final Deadline for Firm Renewal & Peer Review
Compliance Info
February 25 – Board Meeting - Raleigh
March – Online Certificate Renewal Available
March 20 – Board Meeting - Raleigh
March 29 – Office Closed - Good Friday
April 23 – Board Meeting - Raleigh
May 23 – Board Meeting - Raleigh
May 27 – Office Closed - Memorial Day
June 20 – Board Meeting - Greensboro
June 30 – Certificate Renewal Deadline
July 4 – Office Closed - Independence Day
July 22 – Board Meeting - Raleigh
July 31 – Final Certificate Renewal Deadline
August 19 – Board Meeting - Raleigh
September 2 – Office Closed - Labor Day
September 20 – CPA Day of Service
September 23 – Board Meeting - Raleigh
October 21 – Board Meeting - Raleigh
November - Online Firm Renewal/Peer Review Compliance Available
November 11 – Office Closed - Veterans’ Day
November 18 – Board Meeting - Raleigh
November 28-29 – Office Closed - Thanksgiving
December 16 – Board Meeting - Raleigh
December 24-26 – Office Closed - Christmas
December 31 – Firm Renewal/Peer Review Compliance Info Due
2013 Board Calendar
(dates and locations subject to change)
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 821
Notice of Address Change
State Board of
CPA Examiners
Board Members
Jose R. Rodriguez, CPA
President, Winston-Salem
Barton W. Baldwin, CPA
Vice President, Mount Olive
Maria M. Lynch, Esq.
Secretary-Treasurer, Raleigh
Miley “Bucky” Glover, CPA
Member, Monroe
Jordan C. Harris, Jr.
Member, Statesville
John M. Kledis, CPA
Member, Asheville
Michael H. Womble, CPA
Member, Eastover
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Deputy Director
David R. Nance, CPA
Staff Attorney
Frank X. Trainor, III
Legal Counsel
Noel L. Allen
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice G. Steckenrider
Cammie Emery
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Adrianne Trainor
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.
Full Name:
Certificate No.: Last 4 Digits of SSN:
Home Address:
City/State/Zip:
Home Phone: Home Fax:
Home Email:
Firm/Business Name:
Business Address:
City/State/Zip:
Business Phone: Business Fax:
Business Email:
Signature:
Date: Send mail to: Home Business
Mail form to: PO Box 12827, Raleigh, NC 27605
Fax form to: (919) 733-4209
Please Print Legibly
22,000 copies of this document were printed in December 2012 at an estimated cost of $4,146.00 or approximately 18¢ per copy.